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There's no reason. It will increase development time for marginal returns on a small sector of the PC gaming population's PCs.

You probably won't get a better visual-performance ratio with DX11 anyway, if the benchmarks are any indication even running older games Windows 7 has inferior performance to its predecessors, at the very least it's roughly equivalent.

And any DX10 native game ever released has inferior performance to its DX9 counterpart.

There's only one DX11 videocard that I know of on the market currently, and that's the 5000 series by ATI, whereas Nvidia has yet to release a counterpart and Windows 7 is quite green on the marketplace. I don't see the purpose seeing as you need either Vista or Windows 7 and a DX11 card to see any effect on your gaming whatsoever.
 
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